engaruh Pertumbuhan Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Kinerja Keuangan

Abstract

This study aims to examine the effect of corporate growth and leverage on financial performance with firm size as a moderating variable in non-financial companies listed on the IDX period 2011-2015. The company's growth is projected by comparison of total assets this year with total assets last year. Leverage is proxied by the ratio of total liabilities to total equity owned by the company. The company's financial performance is proxied with return on assets (ROA) and return on equity (ROE). The data used are secondary data in the form of annual reports of non-financial companies in Indonesia. This research was conducted on 22 non-financial companies in Indonesia Stock Exchange. Sampling technique using purposive sampling and meet the criteria of the sample. The analysis technique used in this research is multiple regression analysis. The results showed that the growth of the company have a positive effect the financial performance of the same results indicated that the size of the company positive have a effect the financial performance and leverage have a negative effect on financial performance. The results of this study are expected to add to

the research literature on the factors that affect financial performance in non- financial companies, and then further research is recommended to use another

proxy to measure the company's financial performance